Updated October 5, 2026. Quick answer: No. North Carolina has no estate tax for a person who dies in 2026. The General Statutes’ Article 1A, Estate Taxes, lists its sections as “Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013”, applicable to decedents dying on or after that date. The federal exclusion is $15,000,000 for 2026.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in North Carolina.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does North Carolina have an inheritance tax?.
North Carolina estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Repealed by Session Laws 2013-316, effective January 1, 2013 |
| State inheritance tax | None: the inheritance tax was repealed effective January 1, 1999 |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | North Carolina General Assembly; North Carolina Department of Revenue; IRS Revenue Procedure 2025-32 |
Why North Carolina has no estate tax
Article 1A of Chapter 105 of the General Statutes is headed Estate Taxes, and every section the Legislature’s page lists in it carries the same repeal note. The repeal is by Session Laws 2013-316, section 7(a), and it applies to the estates of decedents dying on or after January 1, 2013.
Does North Carolina have an inheritance tax?
A Department of Revenue collections table notes that the “inheritance tax (G.S. 105-2 through 105-32) was repealed effective January 1, 1999”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a North Carolina estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in North Carolina owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: North Carolina probate cost. Retirement accounts: how North Carolina taxes 401(k) and IRA withdrawals.
What the documents do not say
- No document read says whether the Department of Revenue requires any estate tax return for a death in 2026; the statute’s repeal is the evidence.
Common mistakes
- Using a pre-2013 North Carolina estate tax return or exemption; the Legislature’s page shows Article 1A repealed for decedents dying on or after January 1, 2013.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- N.C. General Statutes Chapter 105, Article 1A. Estate Taxes: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByArticle/Chapter_105/Article_1A.html
- Table 5. Estate Tax and Inheritance Tax Collections: https://www.ncdor.gov/documents/reports/table5-3/open
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.